As of 1 July 2026, the European Union will introduce a €3 customs duty per item on e‑commerce parcels with a value below €150.

This customs duty applies exclusively to B2C e‑commerce transactions.

It is distinct from, and separate to, the ongoing negotiations concerning a potential EU handling fee for e‑commerce parcels.

Can this customs duty be avoided? Is B2B2C a solution?
A B2B2C transaction flow looks like this:

• Seller A outside the EU selles goods to Seller B in the EU (B2B sale)
• Seller B sells goods to the EU consumer (B2C)
• Goods are shipped directly from Seller A to the consumer

B2B2C structures are unlikely to provide a viable solution in this case. The forthcoming legal text is expected to include a provision stating that, where goods are subject to successive sales prior to their entry into the EU, and at least one of those sales qualifies as a distance sale, customs authorities shall consider only the distance sale for the purposes of import treatment. As a result, the transaction would still fall within the scope of the B2C e‑commerce customs duty.